Poland – Update

Thanks to the CJEU verdict in case C-895/19 that was confirmed that the Polish VAT Act regulations in the field of intra-Community acquisition of goods (ICA), in version from 2017, preventing the settlement of output and input tax neutrally in certain situations, are inconsistent with the EU VAT Directive, Polish taxpayers have the opportunity to correct ICA and import of services, to apply for a refund of unduly paid VAT and penalty interest increased by interest rates.

The tax authorities refund unduly paid VAT and interest to the companies through corrected VAT returns and overpayment procedure.

In order to get support and more information, please feel free to contact:

Anna Szafraniec, CEE VAT Compliance Director, [email protected]

Łukasz Woźniak, VAT Compliance Manager, [email protected]